Accountant
60 Points
Joined November 2011
Though, Surgery charges payable to a Surgeon is the liability of the Business House (Hospital) but it is recovered from the patient by raising bill of the Business House. Hence, it should become part of the turnover. The Surgeon is not directly giving his services to patient. He is providing it on behalf of the Hospital and not taking his fees directly from the patient.
Hope this will clarify your query.